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Announcement for VAT

Announcement for VAT taxpayers in the area of VAT for recapitulative statement submission

Based on amendment of Act No. 235/2004 Coll. on Value Added Tax (VAT), following from European Union legislative regulations, changes about principles of recapitulative statement fulfilment and submission has come into force since 1st January 2010.

Change principles:

  1. Newly, intra-community provision of services will be declared in recapitulative statements – taxpayer will have an obligation to submit recapitulative statement in case of provision of services in another European Union (EU) member state, where place of fulfilment follows in accordance with Act on VAT, article 9, paragraph 1, if receiver is obliged to declare and pay a tax from these services. Taxpayer is not obliged to declare services in recapitulative statement, which are exempt from tax in another EU member state (Act on VAT, article 102, paragraph 1, letter d) it goes for financial and insurance services mainly.
  2. New terms for recapitulative statement submission
    In respect of terms, new basic rule for recapitulative statement submission which is now in place that taxpayer submits recapitulative statement in every month, till 25 day, after finishing of respective month (Act on VAT, article 102, paragraph 4). Without regard to taxpayer with month or quarterly taxation period above-mentioned basic rules is valid.
    Exception from this general rule is for taxpayers, when recapitulative statement is submitted quarterly, who submit tax return for VAT quarterly and at the same time based on recapitulative statement realized only intra-community provision of services in another EU member state at this quarter.
    This exception is only valid until obligation to submit monthly recapitulative statement arises from this taxpayer in the framework of calendar year (Act on VAT, article 102, paragraph 6). Recapitulative statement taxpayer does not submit if he/she did not realize fulfilment in another EU member state at the period for recapitulative statement submission.
  3. New form of recapitulative statement submission:
    Since 1st January 2010 recapitulative statement has been submitted electronically only. Until 31st December 2009 tax administrator receives recapitulative statement submission through paper version as well, after 31st December 2009 recapitulative statement submits electronically only.

Who do changes concern?

All taxpayers, who raised obligation to submit recapitulative statement, according to valid legislation.
New taxpayers, who provide service with place of fulfilment in another EU member state in accordance with Act on VAT, article 9, paragraph 1, with exception of services exempted from taxes, when receiver of service is obliged to declare and pay tax.

Possibility of submission from 1st January 2010:

Through electronic submission (EPO) with/or without accepted electronic signature, electronic signature in respect of Act No. 227/2000 Coll. on Electronic Signature (list of authorized providers of certificate services is published on website of Ministry of Interior of the Czech Republic, If submission of recapitulative statement is without el. signature – Tax Payer must deliver so-called “E-tiskopis” signed in paper form to the relevant CZ Tax Office. “E-tiskopis” (PDF form) is available in application immediately after el. submission without el. signature. Delivery of E-tiskopis to local Tax Office must be done within the legal term for submission of recapitulative statement (till 25th day of a respective month).

Submission is possible to realize through Tax Web-Portal of the Czech Tax Administration, administrated by the General Financial Directorate of the Czech Republic in application: Electronic Submission (EPO) – “Souhrnné hlášení VIES”.


Through Data boxes (in this case, electronic signature is not needed) in a format and structure determined by tax administrator (i.e. .xml format published on Tax Portal, in application EPO - here).

Submission of corrective recapitulative statement is managed with the same rules.